Names used in all published decisions are pseudonyms. Any references appearing in square brackets indicate that information has been omitted from this decision and replaced with generic information pursuant to subsection 16(2AB) of the Child Support (Registration and Collection) Act 1988.

1. Mr Bulger and Ms Bulger are the parents of [Child A], born [year], and [Child B], born [year].
2. The administrative assessment of child support from 29 August 2023 (when the child support case commenced) was based upon an adjusted taxable income of $409,068 for Mr Bulger (being his 2022/23 adjusted taxable income).
3. On 3 October 2023, Services Australia - Child Support (Child Support) accepted an annualised estimate of income from Mr Bulger of $154,876 for the period 20 September 2023 to 30 June 2024.
4. Ms Bulger objected to that decision and, on 5 March 2025, an objections officer allowed the objection and refused to accept the estimate of income lodged by Mr Bulger.
5. Mr Bulger then applied for review of the decision by the Tribunal. The Tribunal hearing was conducted on 20 June 2025. Mr Bulger attended the hearing by video conference and Ms Bulger attended the hearing by conference telephone. Mr Bulger and Ms Bulger gave sworn evidence. The Tribunal deferred making a decision to obtain further evidence from Child Support.
6. The Tribunal took into account the relevant documents provided by Child Support to the Tribunal prior to hearing, pages 1 to 216 (the hearing papers), the evidence given by Mr Bulger and Ms Bulger at the hearing, and evidence provided by Child Support after the hearing.

1. The relevant legislative provisions are contained in the Child Support (Assessment) Act 1989 (the Act). Section 60 of the Act states:

A parent may, before a year of income starts or during a year of income, elect that the parent's adjusted taxable income for the year of income is to be the amount that applies under subsection (2) or (3)...

1. The estimate of income must be no more than 85% of the adjusted taxable income being used in the administrative assessment for the parent.
2. A year of income is defined as a taxation year. Relevantly, subsections (3) and (4) of section 60 provide that, if the election is made after the year of income has started, the person has to estimate their adjusted taxable income from the date of the election until the end of the year of income. That amount is then annualised and used in the administrative assessment. The person is also required to estimate their adjusted taxable income for the period from the start of the year of income until the day before the election was lodged.
3. Therefore, to make such an election a person has to advise Child Support of what their income is likely to be from the date they make the election until the end of the financial year and also advise of their income from the start of the financial year to the date they make the election.
4. Subsection 60(5) of the Act states that the start date for the election must be the day on which the parent makes the election or a later date, which is the start of a child support period. That is, the election cannot take effect from a date earlier than the date on which the election was made.
5. On 20 September 2023, Mr Bulger made such an election. At page 37 of the hearing papers, Mr Bulger is recorded as advising Child Support that his income would be the equivalent of $154,876 per annum during the estimate period 20 September 2023 to 30 June 2024. His year-to-date income was recorded as $200,868.
6. Subsequent to the hearing, Child Support confirmed that Mr Bulger made his estimate of income on 20 September 2023 by telephone. Child Support provided the Tribunal with a copy of the audio recording of that telephone call.
7. The call recording evidences that Mr Bulger advised that his salary varies each year, and his current salary will be less than his salary for 2022/23. He said his base salary is $175,000 per annum and he also earns commission.
8. Mr Bulger estimated that his 2023/24 income would be $300,000. He said his year-to-date income will be quite high, as his commissions are paid in July and August each year. He said, from the date of that call until the end of the financial year, he is likely to be earning just his base salary. He advised he would provide his year-to-date income figure later.
9. A file note of 22 September 2023, at page 31 of the hearing papers, records that Mr Bulger advised he has approximately $20,000 in allowable deductions each year and his year-to-date income was $205,307.
10. Based upon the telephone call of 20 September 2023 and the file note of 23 September 2023, the Tribunal is satisfied that Mr Bulger estimated that his income for the estimate period (20 September 2023 to 30 June 2024) would be at a rate of $175,000 per annum less allowable tax deductions.
11. That is consistent with the estimate of income of $154,876 per annum accepted by Child Support. That income was at least 15% less than the adjusted taxable income of $409,068 being used for Mr Bulger in the assessment.
12. The Tribunal therefore finds that Mr Bulger's estimate of income met the requirements of section 60 of the Act.
13. Subsection 63AA(2) of the Act provides that Child Support may refuse to accept an estimate of income if satisfied that (a) the estimated income until the end of the year of income is likely to be less than the person's actual income or (b) the estimated income for the period from the start of the year of income until the election was made is likely to be more than the person's actual income for that period.
14. At page 34 of the hearing papers is a copy of Mr Bulger's payslip for September 2023, which was paid on 14 September 2023. The payslip records Mr Bulger's year-to-date income as $205,307.
15. The Tribunal is satisfied that the year-to-date income advised by Mr Bulger was not likely to be more than his actual year-to-date income.
16. Mr Bulger's payslips for October, November and December 2023 are also in the hearing papers. Mr Bulger's monthly incomes are recorded as $16,462.48 for September 2023; $40,859.09 (including $27,540.99 allowance for profit share) for October 2023; $13,318.10 for November 2023; and $13,892.88 for December 2023.
17. An assessment notice, at page 210 of the hearing papers, records that Mr Bulger's 2023/24 adjusted taxable income was $386,316.
18. Mr Bulger's annualised estimate of his gross income of $175,000, equates to a monthly income of $14,583.33.
19. Mr Bulger's payslips show that his estimate of income was accurate in relation to his regular monthly income. His estimate of income did not account for the allowance for profit share he received in October 2023.
20. Whilst the receipt of that allowance made Mr Bulger's estimate inaccurate from that time, the Tribunal is satisfied it was reasonable for Mr Bulger to have made the estimate of income he did based upon his regular monthly income.
21. The Tribunal therefore finds that Mr Bulger's estimate of income made on 20 September 2023 should be accepted.
22. As Mr Bulger's actual income for the estimate period ended up being higher than his estimated income, Child Support will have to reconcile Mr Bulger's estimate of income with his actual income for the estimate period, based on his 2023/24 adjusted taxable income.

The Tribunal sets aside the decision under review and in substitution decides the estimate of income made by Mr Bulger on 20 September 2023 be accepted.